Browse Tax Judgements
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Saya Buildcon Consortium Pvt. Ltd. vs ACIT
The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,…
DCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.
This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Depu…
Assistant Commissioner of Income Tax, CC-30, Room No.320, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi-110055 Vs E-Homes Infrastructure Private Limited, DASNA Annexe I ECE House, 28A, Connaught Place, S.O. Central Delhi, New Delhi-110001
The Revenue has raised several grounds of appeal against the order of the learned Commissioner of Income Tax (Appeals)-30, New Delhi, which allowed the assessee's appeal and deleted certain additions made by the Assessing Officer. The asses…
Shri Suresh Chand Gupta Vs. The Dy.C.I.T
The appeal by the assessee is directed against the order of the ld. CIT(A) - 3, Noida dated 19.06.2025 pertaining to A.Y 2020-21. A search took place in the case of Praveen Kumar Jain of HANS group on 06.01.2021. Certain digital devices and…
DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
Golden Sandhar Mills Ltd vs. ITO
The appeal of the assessee is directed against the order of the ld. Pr. Commissioner of Income Tax-7, Delhi dated 30.03.2025 pertaining to AY 2020-21. The core issue involved in the case is the assumption of jurisdiction by the ld PCIT u/s …
Haldiram Snacks Pvt. Ltd. vs. DCIT
The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Deepak Jaiswal Vs. Income Tax Officer
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl…
Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi
The assessee, Bindu, W/o-Shri Mahavir Singh, is an individual engaged in the business of liquor sale. She declared a total turnover of Rs 23.82 crore and an income of Rs 13,40,870/- for the year under consideration. The Assessing Officer (A…
Peritus Exim Pvt. Ltd. Vs. DCIT
The assessee filed its return of income declaring total income of Rs.3,93,87,570/- on 27.01.2021. The return was processed u/s 143(1) and intimation was passed on 15.02.2021. The Assessing Officer disallowed expenses of Rs.8,54,970/- which …
SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Sh. Krishan Lal Bishnoi Vs. Commissioner of Income Tax
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 11.03.2025 for AY 2020-21. None appeared on behalf of the assessee, and the case was heard with the assistance of Ld. DR. The …
Zeta Buildtech Pvt. Ltd. Vs. DCIT
The assessee, Zeta Buildtech Pvt. Ltd., filed its return of income for Assessment Year 2020-21 declaring total income of Rs. 98,48,230/- and claimed Refund of Rs. 80,80,460/-. The case was selected for complete scrutiny under CASS. The Asse…
ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA
The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su…
Amit Bajaj HUF vs Income Tax Officer
The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082974326(1) dated 25.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel submit…
Lambent Engineering Pvt. Ltd. vs. Income Tax Officer, Ward-15(1), New Delhi
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1083012489(1), dated…
M/s AK Landcon Pvt. Ltd. vs. DCIT, CC-28
The appeal is preferred by the assessee against the order dated 14.08.2025 of Ld. CIT(A)-25, New Delhi, arising out of the assessment order dated 15.02.2024 u/s 153C of the Income Tax Act, 1961 passed by DCIT, CC-28, New Delhi for AY: 2020-…
INCOME TAX OFFICER 2(1), MORADABAD Vs RITU BHANDULA
The assessee filed its return of income on 15.2.2021 declaring income of Rs. 7,97,270/- and the assessment was completed on 26.9.2022 at income of Rs. 3,15,05,634/- after making addition of Rs. 2,97,66,224/- on account of adhoc 12.5% disall…
Satender Kumar vs Income Tax Officer, Ward-28(1), New Delhi-110001
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed the said interest as exempt under Section 10(37) of the Income Tax Act, 1…
Shimla W/o Sh. Kiran Singh vs Income Tax Officer, Ward-2(2)(3)
This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/107983568(1) dated 21.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee ra…